In September of 2018, Michelle Sold Shares of Qualified Small

In September of 2018, Michelle sold shares of qualified small business stock for $1,000,000 that had a basis of $200,000. She had held the stock for 17 months. Forty- five days after the sale she purchased other qualified small business stock for $1,100,000. How much of the gain will she recognize?

A) $0
B) $900,000
C) $800,000
D) $100,000